ATELIER PREMIER: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ATELIER PREMIER
Largest movements
- Tangible fixed assets -€23,897
down €23,897 (-93.1%), from €25,670 to €1,773
of which Leasing and similar rights: -€16,350
- Cash -€9,973
down €9,973 (-73.2%), from €13,624 to €3,651
mainly Net result for the year (-€32,895) and Current portion of long-term debt (-€10,311)
- Receivables within one year +€529
up €529 (+10.9%), from €4,864 to €5,393
of which Other amounts receivable: +€326
- Profit (loss) carried forward -€32,895
down €32,895 (-23.4%), from -€140,653 to -€173,548
- Other debts +€17,500
up €17,500 (+15.8%), from €110,554 to €128,054
- Current portion of long-term debt -€10,311
down €10,311 (-64.8%), from €15,905 to €5,593
- Debts after one year -€6,274
down €6,274 (-100.0%), from €6,274 to €0
- Tax, wage and social debts -€1,218
down €1,218 (-100.0%), from €1,218 to €0
- Financial charges -€864
down €864 (-75.3%), from €1,147 to €283
- Depreciation -€190
down €190 (-0.8%), from €24,087 to €23,897
- Gross operating margin -€98
down €98 (-1.2%), from -€8,293 to -€8,391
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,948 | €11,349 | -€33,600 | -74.8% |
| Fixed assets | 21/28 | €25,670 | €1,773 | -€23,897 | -93.1% |
| Tangible fixed assets | 22/27 | €25,670 | €1,773 | -€23,897 | -93.1% |
| Plant, machinery and equipment | 23 | €959 | €126 | -€832 | -86.8% |
| Furniture and vehicles | 24 | €6,999 | €284 | -€6,715 | -95.9% |
| Leasing and similar rights | 25 | €17,713 | €1,363 | -€16,350 | -92.3% |
| Current assets | 29/58 | €19,278 | €9,575 | -€9,703 | -50.3% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €4,864 | €5,393 | +€529 | +10.9% |
| Trade receivables | 40 | €4,864 | €5,067 | +€203 | +4.2% |
| Other amounts receivable | 41 | €0 | €326 | +€326 | |
| Cash at bank and in hand | 54/58 | €13,624 | €3,651 | -€9,973 | -73.2% |
| Deferred charges and accrued income | 490/1 | €789 | €531 | -€258 | -32.7% |
| Total equity and liabilities | 10/49 | €44,948 | €11,349 | -€33,600 | -74.8% |
| Equity | 10/15 | -€90,653 | -€123,548 | -€32,895 | -36.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€140,653 | -€173,548 | -€32,895 | -23.4% |
| Amounts payable | 17/49 | €135,601 | €134,896 | -€705 | -0.5% |
| Amounts payable after more than one year | 17 | €6,274 | €0 | -€6,274 | -100.0% |
| Financial debts | 170/4 | €6,274 | €0 | -€6,274 | -100.0% |
| Amounts payable within one year | 42/48 | €129,327 | €134,896 | +€5,570 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €15,905 | €5,593 | -€10,311 | -64.8% |
| Trade debts | 44 | €1,650 | €1,249 | -€401 | -24.3% |
| Suppliers | 440/4 | €1,650 | €1,249 | -€401 | -24.3% |
| Taxes, remuneration and social security | 45 | €1,218 | €0 | -€1,218 | -100.0% |
| Taxes | 450/3 | €1,218 | €0 | -€1,218 | -100.0% |
| Other amounts payable | 47/48 | €110,554 | €128,054 | +€17,500 | +15.8% |
| Non-recurring operating income | 76A | €3,527 | €0 | -€3,527 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,087 | €23,897 | -€190 | -0.8% |
| Other operating charges | 640/8 | €280 | €324 | +€43 | +15.4% |
| Gross operating margin | 9900 | -€8,293 | -€8,391 | -€98 | -1.2% |
| Operating profit (loss) | 9901 | -€32,660 | -€32,612 | +€48 | +0.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €1,147 | €283 | -€864 | -75.3% |
| Recurring financial charges | 65 | €1,147 | €283 | -€864 | -75.3% |
| Profit (loss) for the period before taxes | 9903 | -€33,807 | -€32,895 | +€912 | +2.7% |
| Profit (loss) for the period | 9904 | -€33,807 | -€32,895 | +€912 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,807 | -€32,895 | +€912 | +2.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.